8.2.5 Provincial and territorial income tax

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Each province and territory also charges income tax in addition to the federal income tax. Their rates and tax brackets vary. The chart below shows their tax rates.

Provincial and territorial income tax
Provinces / Territories	Rates for 2020 tax year
Newfoundland and Labrador	8.7% on the first $37,929 of taxable income, + 14.5% on the next $37,929, + 15.8% on the next $59,574, + 17.3% on the next $54,172, + 18.3% on the amount over $189,604
Prince Edward Island	9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969
Nova Scotia	8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820, + 17.5% on the next $57,000, + 21% on the amount over $150,000
New Brunswick	9.68% on the first $43,401 of taxable income, + 14.82% on the next $43,402, + 16.52% on the next $54,319, + 17.84% on the next $19,654, + 20.3% on the amount over $160,776
Quebec	15% on the first $44,545 of taxable income, + 20% on the next $44,535, + 24% on the next $19,310, + 25.75% on the amount over $108,390
Ontario	5.05% on the first $44,740 of taxable income, + 9.15% on the next $44,742, + 11.16% on the next $60,518, + 12.16% on the next $70,000, + 13.16 % on the amount over $220,000
Manitoba	10.8% on the first $33,389 of taxable income, + 12.75% on the next $38,775, + 17.4% on the amount over $72,164
Saskatchewan	10.5% on the first $45,225 of taxable income, + 12.5% on the next $83,989, + 14.5% on the amount over $129,214
Alberta	10% on the first $131,220 of taxable income, + 12% on the next $26,244, + 13% on the next $52,488, + 14% on the next $104,976, + 15% on the amount over $314,928
British Columbia	5.06% on the first $41,725 of taxable income, + 7.7% on the next $41,726, + 10.5% on the next $12,361, + 12.29% on the next $20,532, + 14.7% on the next $41,404, + 16.8% on the amount over $157,748
Yukon	6.4% on the first $48,535 of taxable income, + 9% on the next $48,534, + 10.9% on the next $53,404, + 12.8% on the next $349,527, + 15% on the amount over $500,000
Northwest Territories	5.9% on the first $43,957 of taxable income, + 8.6% on the next $43,959, + 12.2% on the next $55,016, + 14.05% on the amount over $142,932
Nunavut	4% on the first $46,277 of taxable income, + 7% on the next $46,278, + 9% on the next $57,918, + 11.5% on the amount over $150,473

Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)

The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.

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8.2.5 Provincial and territorial income tax

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